IDEAS home Printed from https://ideas.repec.org/a/eee/proeco/v62y1999i3p175-180.html
   My bibliography  Save this article

Activity-based costing for production learning

Author

Listed:
  • Andrade, M. C.
  • Pessanha Filho, R. C.
  • Espozel, A. M.
  • Maia, L. O. A.
  • Qassim, R. Y.

Abstract

No abstract is available for this item.

Suggested Citation

  • Andrade, M. C. & Pessanha Filho, R. C. & Espozel, A. M. & Maia, L. O. A. & Qassim, R. Y., 1999. "Activity-based costing for production learning," International Journal of Production Economics, Elsevier, vol. 62(3), pages 175-180, September.
    • Handle: RePEc:eee:proeco:v:62:y:1999:i:3:p:175-180
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0925-5273(97)00136-9
    Download Restriction: Full text for ScienceDirect subscribers only
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Wouters, Marc J. F., 1994. "Decision orientation of activity-based costing," International Journal of Production Economics, Elsevier, vol. 36(1), pages 75-84, August.
    2. Waeytens, Dominique & Bruggeman, Werner, 1994. "Barriers to successful implementation of ABC for continuous improvement: A case study," International Journal of Production Economics, Elsevier, vol. 36(1), pages 39-52, August.
    3. Towill, Denis R., 1985. "Management systems applications of learning curves and progress functions," Engineering Costs and Production Economics, Elsevier, vol. 9(4), pages 369-383.
    4. Kouvelis, Panagiotis & Mukhopadhyay, Samar K., 1995. "The effects of learning on the firm's optimal design quality path," European Journal of Operational Research, Elsevier, vol. 84(2), pages 235-249, July.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Šárka Papadaki & Boris Popesko, 2016. "Cost Analysis of Selected Patient Categories Within A Dermatology Department Using an ABC Approach," Global Journal of Health Science, Canadian Center of Science and Education, vol. 8(6), pages 234-234, June.
    2. Askarany, Davood & Yazdifar, Hassan & Askary, Saeed, 2010. "Supply chain management, activity-based costing and organisational factors," International Journal of Production Economics, Elsevier, vol. 127(2), pages 238-248, October.
    3. Schulze, Manuel & Seuring, Stefan & Ewering, Christian, 2012. "Applying activity-based costing in a supply chain environment," International Journal of Production Economics, Elsevier, vol. 135(2), pages 716-725.
    4. Trappey, Amy J.C. & Trappey, Charles V. & Liu, Penny H.Y. & Lin, Lee-Cheng & Ou, Jerry J.R., 2013. "A hierarchical cost learning model for developing wind energy infrastructures," International Journal of Production Economics, Elsevier, vol. 146(2), pages 386-391.
    5. Yamane, Yasuo & Takahashi, Katsuhiko & Hamada, Kunihiro & Morikawa, Katsumi & Nur Bahagia, Senator & Diawati, Lucia & Cakravastia, Andi, 2015. "Developing a plant system prediction model for technology transfer," International Journal of Production Economics, Elsevier, vol. 166(C), pages 119-128.
    6. Ozbayrak, M. & Akgun, M. & Turker, A. K., 2004. "Activity-based cost estimation in a push/pull advanced manufacturing system," International Journal of Production Economics, Elsevier, vol. 87(1), pages 49-65, January.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Armstrong, Michael J & Levesque, Moren, 2002. "Timing and quality decisions for entrepreneurial product development," European Journal of Operational Research, Elsevier, vol. 141(1), pages 88-106, August.
    2. C. Homburg & Julia Nasev & Philipp Plank, 2018. "The impact of cost allocation errors on price and product-mix decisions," Review of Quantitative Finance and Accounting, Springer, vol. 51(2), pages 497-527, August.
    3. Lea, Bih-Ru & Fredendall, Lawrence D., 2002. "The impact of management accounting, product structure, product mix algorithm, and planning horizon on manufacturing performance," International Journal of Production Economics, Elsevier, vol. 79(3), pages 279-299, October.
    4. John Brierley & Christopher Cowton & Colin Drury, 2001. "Research into product costing practice: a European perspective," European Accounting Review, Taylor & Francis Journals, vol. 10(2), pages 215-256.
    5. Schneeweiss, Ch., 1998. "On the applicability of activity based costing as a planning instrument," International Journal of Production Economics, Elsevier, vol. 54(3), pages 277-284, May.
    6. Sven Modell, 2002. "Institutional perspectives on cost allocations: integration and extension," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 653-679.
    7. Groot, Tom L. C. M., 1997. "Activity-based costing in the food industry: an international comparison of American and Dutch food producing companies," Serie Research Memoranda 0046, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
    8. De Giovanni, Pietro & Zaccour, Georges, 2023. "A survey of dynamic models of product quality," European Journal of Operational Research, Elsevier, vol. 307(3), pages 991-1007.
    9. Wang, F. -K. & Lee, W., 2001. "Learning curve analysis in total productive maintenance," Omega, Elsevier, vol. 29(6), pages 491-499, December.
    10. Gunasekaran, A. & Sarhadi, M., 1998. "Implementation of activity-based costing in manufacturing," International Journal of Production Economics, Elsevier, vol. 56(1), pages 231-242, September.
    11. Adam Maiga & Anders Nilsson & Fred Jacobs, 2014. "Assessing the impact of budgetary participation on budgetary outcomes: the role of information technology for enhanced communication and activity-based costing," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 25(1), pages 5-32, September.
    12. Rafael Araujo Sousa Farias, 2016. "Interorganizational Cost Management Study on Inhibitor," International Business Research, Canadian Center of Science and Education, vol. 9(3), pages 68-78, March.
    13. Boons, Arnick N. A. M., 1998. "Product costing for complex manufacturing systems," International Journal of Production Economics, Elsevier, vol. 55(3), pages 241-255, August.
    14. Schulze, Manuel & Seuring, Stefan & Ewering, Christian, 2012. "Applying activity-based costing in a supply chain environment," International Journal of Production Economics, Elsevier, vol. 135(2), pages 716-725.
    15. Arda Yenipazarli, 2015. "A road map to new product success: warranty, advertisement and price," Annals of Operations Research, Springer, vol. 226(1), pages 669-694, March.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:proeco:v:62:y:1999:i:3:p:175-180. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/ijpe .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.